The Vera Molding company has two alternatives for meeting a customer requirement for $8,700$ units of a specialty molding. If done in$-$house, fixed cost would be $$414,000$ with variable cost at $$20$ per unit. Alternative two is to outsource for a total cost of $$80$ per unit.

a$.$ What is the break$-$even quantity? Round your answer to the nearest whole number. units

b$.$ Should the firm make the $8,700$ units in$-$house or outsource?

Firm should produce the molding